Residual Income (RI) ialah laba yang dihasilkan diatas target pengembalian investasi pada suatu sentra laba. RI = Laba – (Investasi x Target ROI) Keunggulan dan kelemahan RI Keunggulan RI: ...
Adjusting entries are recorded at the end of an accounting period to adjust ledger accounts for any changes that relate to the current accounting period but have not been recorded yet. ...